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He said: "We will spend what we need to spend for the security of our country. The present Government have to answer about the present level of commitments and the present level of resources." Accommodation needed to be improved and extra help should be made available to get individuals on the housing ladder.

Greater efforts would be made to identify the problems surrounding the education of service children and all service personnel would be registered to vote.

He said: "The nation owes a duty of care to the men and women serving in our Armed Forces, who are prepared to make great sacrifices for the security of our nation.

"Despite the rhetoric, the Government is failing in this duty." Mr Harper said resources could be "better spent" by the MoD and repeated that the party would spend what was needed for the country's security.

The National Audit Office's report, published three weeks ago, warned that it could be a further 20 years before all military accommodation is brought up to an adequate standard.

The report also found that 19,000 out of Britain's 46,800 military homes were classified as below the standard set by the Ministry of Defence and needed to be upgraded.

Derek Twigg, the defence minister, said: "Sorting out our accommodation is a long haul, making up for decades of underinvestment including two decades under the Tories.

"We are planning to invest £5 billion in new and improved accommodation over the next decade.

"Why won't the Tories say how much more, if any, they are prepared to spend - and where they will get the money from? These are just empty promises."